North Carolina Sales Tax on Leases and Rentals North Carolina: Sales Tax Handbook

North Carolina:

Are Leases and Rentals subject to sales tax?

While North Carolina's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in North Carolina, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in North Carolina.

Motor Vehicles
In the state of North Carolina, they are considered to be exempt from the general sales and use tax, but they will be subject to a highway use tax or alternate gross receipts tax.

Tangible Media Property
Sales of tangible media property are subject to sales tax in North Carolina.

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